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Recent Accounting and Regulatory Pronouncements - Impact of ASU (Details) - USD ($) | Jan. 01, 2020 | Sep. 30, 2020 | Jun. 30, 2020 | Dec. 31, 2019 | Sep. 30, 2019 | Jun. 30, 2019 | Dec. 31, 2018
--- | --- | --- | --- | --- | --- | --- | ---
Assets: |  |  |  |  |  |  |  |  |
Securities available for sale, at fair value (cost of $3,498,087 and allowance for credit losses of $0 for September 30, 2020) |  |  |  | $ 3,561,929,000 |  | $ 1,956,047,000 | $ 1,813,134,000 |  |
Investment Securities - Held to Maturity |  |  |  | 0 |  |  |  |  |
Non - Acquired Loans |  |  |  |  |  | 11,375,104,000 | 11,290,147,000 |  |
Allowance for credit losses |  |  |  | (440,159,000) | $ (434,608,000) | (56,927,000) | (60,255,000) | $ (58,213,000) | $ (55,798,000)
Deferred tax assets |  |  |  | 107,500,000 |  | 31,316,000 | 27,844,000 |  |
Accrued Interest Receivable - Loans |  |  |  | 97,800,000 |  |  |  |  |
Liabilities: |  |  |  |  |  |  |  |  |
Reserve for Loan Losses - Unfunded Commitments |  |  |  | 440,159,000 |  | 56,927,000 | 54,937,000 |  |
Equity: |  |  |  |  |  |  |  |  |
Retained Earnings (Accumulated Deficit) |  |  |  | 604,564,000 |  | 679,895,000 | 646,325,000 |  |
Credit Discount on Acquired Credit Impaired Loans |  | $ 3,408,000 |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Losses |  |  |  | 440,159,000 | 434,608,000 | 56,927,000 | $ 60,255,000 | $ 58,213,000 | $ 55,798,000
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Percent |  | 22.00% |  |  |  |  |  |  |
Non-acquired loans |  |  |  |  |  |  |  |  |
Assets: |  |  |  |  |  |  |  |  |
Allowance for credit losses |  | $ (34,049,000) |  |  |  |  |  |  |
Equity: |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Losses |  | 34,049,000 |  |  |  |  |  |  |
Acquired loans |  |  |  |  |  |  |  |  |
Assets: |  |  |  |  |  |  |  |  |
Allowance for credit losses |  | (16,981,000) |  |  |  |  |  |  |
Equity: |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Losses |  | 16,981,000 |  |  |  |  |  |  |
Purchased Credit Deteriorated Loans [Member] |  |  |  |  |  |  |  |  |
Assets: |  |  |  |  |  |  |  |  |
Allowance for credit losses |  | (3,408,000) |  |  |  |  |  |  |
Equity: |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Losses |  | 3,408,000 |  |  |  |  |  |  |
ASU 2016-13 |  |  |  |  |  |  |  |  |
Assets: |  |  |  |  |  |  |  |  |
Acquired Loans | [1] | 1,723,000 |  |  |  |  |  |  |
Allowance for credit losses | [2] | (54,438,000) |  |  |  |  |  |  |
Deferred tax assets | [3] | 12,639,000 |  |  |  |  |  |  |
Accrued Interest Receivable - Loans | [1] | 1,677,000 |  |  |  |  |  |  |
Liabilities: |  |  |  |  |  |  |  |  |
Reserve for Loan Losses - Unfunded Commitments | [4] | 6,421,000 |  |  |  |  |  |  |
Equity: |  |  |  |  |  |  |  |  |
Retained Earnings (Accumulated Deficit) |  | (44,820,000) | [5] |  |  | 44,800,000 |  |  |
Financing Receivable, Allowance for Credit Losses | [2] | 54,438,000 |  |  |  |  |  |  |
As previously recorded by acquiree | ASU 2016-13 |  |  |  |  |  |  |  |  |
Assets: |  |  |  |  |  |  |  |  |
Securities available for sale, at fair value (cost of $3,498,087 and allowance for credit losses of $0 for September 30, 2020) |  | 1,956,047,000 |  |  |  |  |  |  |
Non - Acquired Loans |  | 9,252,831,000 |  |  |  |  |  |  |
Acquired Loans |  | 2,118,940,000 |  |  |  |  |  |  |
Allowance for credit losses |  | (111,365,000) |  |  |  |  |  |  |
Deferred tax assets |  | 43,955,000 |  |  |  |  |  |  |
Accrued Interest Receivable - Loans |  | 30,009,000 |  |  |  |  |  |  |
Liabilities: |  |  |  |  |  |  |  |  |
Reserve for Loan Losses - Unfunded Commitments |  | 6,756,000 |  |  |  |  |  |  |
Equity: |  |  |  |  |  |  |  |  |
Retained Earnings (Accumulated Deficit) |  | 635,075,000 |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Losses |  | 111,365,000 |  |  |  |  |  |  |
Adjustments |  |  |  |  |  |  |  |  |
Assets: |  |  |  |  |  |  |  |  |
Allowance for credit losses |  |  |  |  | (433,066,000) | (111,365,000) |  |  |
Equity: |  |  |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Losses |  |  |  |  | $ 433,066,000 | 111,365,000 |  |  |
Adjustments | ASU 2016-13 |  |  |  |  |  |  |  |  |
Assets: |  |  |  |  |  |  |  |  |
Securities available for sale, at fair value (cost of $3,498,087 and allowance for credit losses of $0 for September 30, 2020) |  | 1,956,047,000 |  |  |  |  |  |  |
Non - Acquired Loans |  | 9,252,831,000 |  |  |  |  |  |  |
Acquired Loans |  | 2,117,209,000 |  |  |  |  |  |  |
Allowance for credit losses |  | (56,927,000) |  | (109,442,000) |  | (51,030,000) |  |  |
Deferred tax assets |  | 31,316,000 |  |  |  |  |  |  |
Accrued Interest Receivable - Loans |  | 28,332,000 |  |  |  |  |  |  |
Liabilities: |  |  |  |  |  |  |  |  |
Reserve for Loan Losses - Unfunded Commitments |  | 335,000 |  |  |  |  |  |  |
Equity: |  |  |  |  |  |  |  |  |
Retained Earnings (Accumulated Deficit) |  | 679,895,000 |  |  |  |  |  |  |
Financing Receivable, Allowance for Credit Losses |  | $ 56,927,000 |  | $ 109,442,000 |  | $ 51,030,000 |  |  |
[1] | Accrued interest receivable from acquired credit impaired loans of $1,677 was reclassified to other assets and was offset by the reclass of the grossed up credit discount on acquired credit impaired loans of $3,408 that was moved to the ACL for the purchased credit deteriorated loans.
[2] | This is the calculated adjustment to the ACL related to the adoption of ASC 326. Additional reserve related to non-acquired loans was $34,049, to acquired loans was $16,981 and to purchased credit deteriorated loans was $3,408.
[3] | This is the effect of deferred tax assets related to the adjustment to the ACL from the adoption of ASC 326 using a 22% tax rate.
[4] | This is the adjustment to the reserve for unfunded commitments related to the adoption of ASC 326.
[5] | This is the net adjustment to retained earnings related to the adoption of ASC 326.

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